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Audit Resources-Financial

California School Accounting Manual (CSAM)
CSAM provides guidance to correctly account for revenues and expenditures.

Information for LEAs on the Governmental Accounting Standards Board (GASB) Statements

Questions:   Audit Resolution Staff | 916-323-8068
Last Reviewed: Monday, March 7, 2016
Recently Posted in Auditing
  • Instructions for Completing the AASC Form in CNIPS (added 21-Oct-2016)
    Agencies and Sponsors that receive any Nutrition Program Funding from the California Department of Education (CDE) Nutrition Services Division (NSD) are required to complete the Annual Audit Status Certification (AASC) form electronically via CNIPS.
  • AASC Frequently Asked Questions (added 21-Oct-2016)
    Annual Audit Status Certification (AASC) Frequently Asked Questions.
  • Audit Penalty Calculations 2015-16 (XLS) (added 09-Sep-2016)
    Calculator for estimating the effect of the LCFF unduplicated pupil counts, grade span adjustments and instructional time penalties for school districts and charter schools for fiscal year 2015-16.
  • Chart-15: Derived Value of ADA, LCFF (XLS) (added 09-Sep-2016)
    Chart of LCFF derived value of ADA by gradespan for school districts and charter schools based on 2015-16 second principal apportionment (June 2016).